Section 137.1003 – Definitions.
Effective – 28 Aug 1999 137.1003. Definitions. — As used in sections 137.1000 to 137.1030, the following terms mean: (1) “Commission”, the state tax commission; (2) “Director”, the director of revenue; (3) “Distributable property”, all property which is used directly in the movement of passengers and freight, including railroad cars, but not property used as […]
Section 137.950 – Evasion of taxes — civil action to recover taxes, costs and attorney’s fee.
Effective – 28 Aug 1982 137.950. Evasion of taxes — civil action to recover taxes, costs and attorney’s fee. — If any owner, shipper or agent thereof shall by misrepresentation, concealment, or violation of the provisions of sections 137.900 to 137.960 evade the assessment or the levy of taxes not defined in section 137.910 to […]
Section 137.960 – False statements to assessors — penalty.
Effective – 28 Aug 1982 137.960. False statements to assessors — penalty. — If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, or a storageman or […]
Section 137.975 – Annual reports to be filed, form, content.
Effective – 13 May 1994 137.975. Annual reports to be filed, form, content. — The form for all reports required under sections 137.975 to 137.985 shall be prescribed and furnished by the commission. Every railroad and street railway company operating in this state shall file annually, on or before the thirty-first day of May, a […]
Section 137.977 – Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Effective – 13 May 1994 137.977. Failure to file, penalty — waiver of penalty, when — report deemed filed, when. — If any private car company refuses or fails to make and return the reports required by section 137.975 within the time prescribed and without an extension of time, the commission shall increase by four […]
Section 137.979 – Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
Effective – 13 May 1994 137.979. Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect. — The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each private car company. When the operations of any private car company extend into another state, the commission […]
Section 137.981 – Administrative and judicial review procedure authorized for private car companies.
Effective – 13 May 1994 137.981. Administrative and judicial review procedure authorized for private car companies. — Administrative review of the original assessments of private car companies shall be provided in the same manner as specified in section 138.420. Any private car company aggrieved by the decision of the commission may, if it has participated […]
Section 137.983 – Private car companies not subject to ad valorem taxation, when.
Effective – 13 May 1994 137.983. Private car companies not subject to ad valorem taxation, when. — The commission may, by rule, establish levels of assessed valuation of private car companies, using total valuation of a company or the valuation apportioned to any county, below which value shall be considered de minimis. The valuation of […]
Section 137.985 – Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.
Effective – 13 May 1994 137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed. — The state tax commission shall apportion the aggregate value of all distributable property of such private car companies, except […]
Section 137.1000 – Title, effective date.
Effective – 28 Aug 1999 137.1000. Title, effective date. — Sections 137.1000 to 137.1030 shall be known and may be cited as the “Private Car Ad Valorem Tax Law” and shall, notwithstanding the provisions of sections 137.975 to 137.985 to the contrary, apply to all taxable years beginning on or after January 1, 2000. ——– […]